- 应付帐款 yīngfùzhàngkuǎn accounts payableA debt or amount owed to a creditor, often arising from the purchase of goods or materials; listed as a liability on a balance sheet.
- 应收帐款 yīngshōuzhàngkuǎn accounts receivableMoney owed to a company by its customers for products or services sold on credit; listed as an asset on a balance sheet.
